The Entry to Record an Owner Investment of $1,500 into the Business

The entry to record an owner investment of $1,500 into the business including a $500 piece of equipment would be: $\begin{array}{lcl}\text { A) Dividends } & 1,500 & \\ \text { Equipment } & & 500 \\ \text { Cash } & & 1,000 \\ \text { B) Cash } & 1,500 & \\ \text { Dividends } & & 1,500 \\ \text { C) Cash } & 1,500 & \\ \text { Service Revenue } & & 1,000 \\ \text { Equipment } & & 500 \\ \text { D) Cash } & 1,000 & \\ \text { Equipment } & 500 & \\ \text { Common Shares } & & 1,500\end{array}$